Contribuição dos indicadores de sustentabilidade na gestão urbano ambiental

Recently in Brazil cities have been suffering strong influence concerning concepts of sustainable development and urban-environmental management in order to implement public policies. These approaches combined, subsidize fair democratic construction, along with citizen participation and transparency regarding the use of resources. This study was meant to address the evaluation of performance and environmental quality through the use of sustainability indicators as a tool for planning and management of municipal urban-environmental, its advantages, disadvantages and contributions to the effectiveness in the implementation of policies aimed at local sustainable development. The main objective of the study was to do a comparative analysis of the indicators used in Piracicaba, to the national indicator system and other municipal programs, and also, its application in urban and environmental planning. To achieve this goal, initially a topic selection was made based on a bibliographic analysis in order to discuss the use of management tools and municipal evaluation systems from the perspective of sustainability, showing the management tools such as laws, agreements, documents and mainly, sustainability indicators. It was then, prepared the case study carried out in Piracicaba, São Paulo municipality. With the obtained results, it was possible to provide a model which shows strengths and weaknesses of public actions and policies for the environment, such as project suggestions that could be applied aiming greater sustainability and continuous improvement of municipal environmental performance

Aplicação do valor presente ajustado (APV) para avaliação do fluxo de caixa de uma empresa do setor automotivo no sistema inovar auto

The automobile industry shows relevance inside the Brazilian industrial scenario since it contributes with the development of a significant chain of supply, distributors, workshops, publicity agencies and insurance companies in the internal market, aside from being one of the five biggest worldwide market. Thereby, the federal government decreed in Dec, 17th 2012 by Law nº 12.715 the Inovar-Auto Program. As the Adjusted Present Value (APV) is highly recommended, although not yet widespread to public politics of tax reduction, this work intends to apply the APV method on the cash flow analysis of an automobile sector's company, which has recently installed in national territory and wants to rely with governmental incentives proposed by Inovar-Auto Program. The developed work evaluates the company's current cash flow stochastically from mathematical modeling of variables such as price, demand and interest rate through probability distributions with the assist of Crystal Ball software, a Microsoft Excel Add-in, generating different scenarios from Monte Carlo Simulation. As results probabilities situations have been evaluated until the end of the Inovar-Auto's conducted period, in 2017. Beside APV others indicator such as Internal Rate of Return (IRR) and payback period were estimated for the investment project. For APV a sampling distribution with only 0.057% of risk, IRR of 29% were obtained and estimated project payback period was 4.13 years